Civic Intelligence

Richland Cemetery Association

990 • Fiscal year 2019 • EIN 25-0756378

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 26, 2020

1257 Scalp AvenueJohnstown, PA 15904

(814) 266-2972

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.05x

Higher debt load relative to assets than 82% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

85th percentile

0.56x

Higher debt load relative to revenue than 85% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Net Margin

46th percentile

16%

Higher net margin than 46% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$27,247

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Asset Growth

59th percentile

6.6%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

78th percentile

27%

Faster revenue growth than 78% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$4,589,014

Up $284,564 (+6.6%) from 2018

Net Assets

Up

$4,347,373

Up $323,974 (+8.1%) from 2018

Liabilities

Down

$241,641

Down $39,410 (-14%) from 2018

Revenue

Up

$429,823

Up $90,187 (+27%) from 2018

Expenses

Down

$359,309

Down $4,914 (-1.3%) from 2018

Net Income

Up

$70,514

Up $95,101 (+387%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2012: $4,920,716Liabilities 2012: $889,142Net Assets 2012: $4,031,5742012Assets 2013: $4,877,988Liabilities 2013: $833,852Net Assets 2013: $4,044,1362013Assets 2014: $4,759,387Liabilities 2014: $790,212Net Assets 2014: $3,969,1752014Assets 2015: $4,717,310Liabilities 2015: $731,369Net Assets 2015: $3,985,9412015Assets 2016: $4,336,369Liabilities 2016: $347,329Net Assets 2016: $3,989,0402016Assets 2017: $4,433,445Liabilities 2017: $308,424Net Assets 2017: $4,125,0212017Assets 2018: $4,304,450Liabilities 2018: $281,051Net Assets 2018: $4,023,3992018Assets 2019: $4,589,014Liabilities 2019: $241,641Net Assets 2019: $4,347,3732019Assets 2020: $4,672,794Liabilities 2020: $210,855Net Assets 2020: $4,461,9392020Assets 2021: $4,949,245Liabilities 2021: $169,690Net Assets 2021: $4,779,5552021Assets 2022: $4,801,669Liabilities 2022: $127,995Net Assets 2022: $4,673,6742022Assets 2023: $4,965,594Liabilities 2023: $97,779Net Assets 2023: $4,867,8152023Assets 2024: $5,295,779Liabilities 2024: $40,388Net Assets 2024: $5,255,3912024

Highlighted filing

2019

Assets$4,589,014
Liabilities$241,641
Net Assets$4,347,373

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $418,1812012Revenue 2013: $329,350Expenses 2013: $373,369Net Income 2013: -$44,0192013Revenue 2014: $326,706Expenses 2014: $392,178Net Income 2014: -$65,4722014Revenue 2015: $488,644Expenses 2015: $418,089Net Income 2015: $70,5552015Revenue 2016: $427,231Expenses 2016: $411,554Net Income 2016: $15,6772016Revenue 2017: $482,375Expenses 2017: $372,153Net Income 2017: $110,2222017Revenue 2018: $339,636Expenses 2018: $364,223Net Income 2018: -$24,5872018Revenue 2019: $429,823Expenses 2019: $359,309Net Income 2019: $70,5142019Revenue 2020: $465,655Expenses 2020: $384,136Net Income 2020: $81,5192020Revenue 2021: $538,641Expenses 2021: $382,010Net Income 2021: $156,6312021Revenue 2022: $479,780Expenses 2022: $418,127Net Income 2022: $61,6532022Revenue 2023: $491,974Expenses 2023: $433,998Net Income 2023: $57,9762023Revenue 2024: $558,899Expenses 2024: $445,143Net Income 2024: $113,7562024

Highlighted filing

2019

Revenue$429,823
Expenses$359,309
Net Income$70,514
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 26, 2020
Return Version
2019v5.0
Gross Receipts
$733,994
Mission and Program Overview

Mission

Cemetery Services

Cemetery Burial Services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,762,285$2,714,405▼ $47,880
Investments in Publicly Traded Securities$1,454,837$1,754,155▲ $299,318
Cash and Non-Interest-Bearing Accounts$65,677$110,322▲ $44,645
Accounts Receivable$20,350$9,040▼ $11,310
Intangible Assets$1,301$1,092▼ $209
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,304,450$4,589,014▲ $284,564
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$261,258$220,984▼ $40,274
Other Liabilities$10,868$16,807▲ $5,939
Accounts Payable and Accrued Expenses$8,925$3,850▼ $5,075
Total Liabilities$281,051$241,641▼ $39,410
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,690,091$2,748,562▲ $58,471
Net Assets With Donor Restrictions$1,333,308$1,598,811▲ $265,503
Total Net Assets Fund Balance$4,023,399$4,347,373▲ $323,974
Total Liabilities and Net Assets / Fund Balance$4,304,450$4,589,014▲ $284,564

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,931,464$1,076,918$3,008,382
Land$705,938-$705,938
Leasehold Improvements$61,599$300,697$362,296
Equipment$15,404$294,079$309,483

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,333,308$13,155▲ $297,765$32,303$1,598,811
2018$1,407,603$9,747▼ $42,118$36,664$1,333,308
2017$1,268,589$11,141▲ $155,340$11,914$1,407,603
2016$1,227,173$11,015▲ $54,050$13,989$1,268,589
2015$1,226,213$18,737▲ $7,930$15,603$1,227,173
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roger LutherVice PresidentFT$27,247$27,247

Board Members and Trustees

NameTitle
William HarrisPresident
Mark RychakDirector
Susan K HenryDirector
Brian BlackburnSecretary
Brian LehmanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Na---
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$373,055
Investment Income
$47,211
Other Revenue
$9,557
Change in Net Assets
$70,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,777
Salaries, Compensation, and Employee Benefits$159,532
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$113,869$1,323-$115,192
Depreciation Depletion$69,276$686-$69,962
Current Officers, Directors, Trustees, and Key Employees$19,073$8,174-$27,247
Insurance$17,222--$17,222
Payroll Taxes$15,997$1,096-$17,093
Advertising$14,602--$14,602
Fees for Service Investment Mgmnt Fees-$13,114-$13,114
Interest$10,461--$10,461
Fees for Services Accounting-$7,575-$7,575
Occupancy$6,879$520-$7,399
Other Expenses$6,613--$6,613
All Other Expenses$4,027$768-$4,795
Office Expenses-$4,263-$4,263
Total Functional Expenses$321,790$37,519$0$359,309
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Liabilty for prepaid services$13,965
Payroll tax liabilities$2,842
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy of Form 990 is emailed directly to all Board Members for their review prior to filing it.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization will disclose the bylaws, financial statements, and form 990 to anyone requesting them.

Filing and Contact Details

Filer

Filer Name
Richland Cemetery Association
EIN
25-0756378
Phone
8142662972
Address
1257 Scalp Avenue, Johnstown, PA 15904

Signing Officer

Name
Roger Luther
Title
Vice President
Signed
2020-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Luther
Formed
1854
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
5
Employees
7

Preparer

Firm
Kline Kimlin
Address
1242 Scalp Avenue Suite 2, Johnstown, PA 15904
Preparer
Frederick J Kline
Phone
8142668804
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

There are two permanent endowment funds held by the cemetery: The first is a flower fund. In the past, a flat fee was deposited into the fund to plant a flower on the grave. This contribution was placed in the endowment fund and the income from the fund is used to plant flowers and maintain them on the deceased grave site annually. Due to the low interest rates, the fund is no longer accepting new deposits.The second is a perpetual care fund. The cemetery is required to deposit 15% of all lot sales and well as 15% of the cost of each mausoleum or niche sold during the year into this fund. The income generated by the fund is to be used for the maintenance and upkeep of the cemetery.

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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01096
IRS990/PayrollTaxesGrp/ProgramServicesAmt015997
IRS990/PayrollTaxesGrp/TotalAmt017093
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Roger Luther
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Cemetery services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0373055
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0373055
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt031342
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0195343
IRS990/PYOtherRevenueAmt05162
IRS990/PYProgramServiceRevenueAmt0303132
IRS990/PYRevenuesLessExpensesAmt0-24587
IRS990/PYSalariesCompEmpBnftPaidAmt0168880
IRS990/PYTotalExpensesAmt0364223
IRS990/PYTotalRevenueAmt0339636
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt070514
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0373055
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01931464
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01076918
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03008382
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt013114
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01333308
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt013155
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01598811
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0297765
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt032303
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt05260
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01407603
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt09747
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01333308
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-42118
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt036664
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt015553
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01268589
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt011141
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01407603
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0155340
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt011914
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt09660
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01227173
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt011015
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01268589
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt054050
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt013989
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt010104
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01226213
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt018737
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01227173
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07930
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt015603
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt015404
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0294079
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0309483
IRS990ScheduleD/LandGrp/BookValueAmt0705938
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0705938
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt061599
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0300697
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0362296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013965
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12842
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Liabilty for prepaid services
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll tax liabilities
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0There are two permanent endowment funds held by the cemetery: The first is a flower fund. In the past, a flat fee was deposited into the fund to plant a flower on the grave. This contribution was placed in the endowment fund and the income from the fund is used to plant flowers and maintain them on the deceased grave site annually. Due to the low interest rates, the fund is no longer accepting new deposits.The second is a perpetual care fund. The cemetery is required to deposit 15% of all lot sales and well as 15% of the cost of each mausoleum or niche sold during the year into this fund. The income generated by the fund is to be used for the maintenance and upkeep of the cemetery.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02714405
IRS990ScheduleD/TotalLiabilityAmt016807
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of Form 990 is emailed directly to all Board Members for their review prior to filing it.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization will disclose the bylaws, financial statements, and form 990 to anyone requesting them.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04304450
IRS990/TotalAssetsEOYAmt04589014
IRS990/TotalAssetsGrp/BOYAmt04304450
IRS990/TotalAssetsGrp/EOYAmt04589014
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037519
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0321790
IRS990/TotalFunctionalExpensesGrp/TotalAmt0359309
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0281051
IRS990/TotalLiabilitiesEOYAmt0241641
IRS990/TotalLiabilitiesGrp/BOYAmt0281051
IRS990/TotalLiabilitiesGrp/EOYAmt0241641
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04023399
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04347373
IRS990/TotalProgramServiceExpensesAmt0321790
IRS990/TotalProgramServiceRevenueAmt0373055
IRS990/TotalReportableCompFromOrgAmt027247
IRS990/TotalRevenueGrp/ExclusionAmt046811
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0383012
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0429823
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04304450
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04589014
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01257 Scalp Avenue
IRS990/USAddress/CityNm0Johnstown
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd0159043137
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.richlandcemetery.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Roger Luther
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President

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